How to apply
Target Groups and Application Eligibility：
For the employer entity, when there is an end in labor relations with an employee(s) or part-timer(s).
Application Approach：
An employer, a taxpayer or an authorized person must go through the formalities; Online submission is also available (please refer to the electronic services of the Financial Services Bureau for more information).
Required Document：
Salaries Tax Group 1 M/2A Termination of Employment Form.
Time Needed：
By the end of the month which follows the month of termination of employment.
Service location and office hours
Application Location：
- The“Finanças” Building－Tax Services Centre:
Ground Floor, the “Financas” Building, 575, 579 & 585 Avenida da Praia Grande, Macao. - Macao Government Services Centre－Taxation:
52 Rua Nova da Areia Preta, Macao. - Macao Government Services Centre in Islands－Taxation:
Third floor, 225 Rua de Coimbra, Taipa.
Office Hours：
Monday to Friday: 9:00 – 18:00
Closed on weekends and public holidays
Remark / Guidance notes
M/2A Termination of Employment Form must be signed by the representative(s) of the employer entity.
Salaries Tax Simulation Calculation
Penalties:
- Taxpayers who do not submit the application form will be liable to fines of at least Mop$500.00 up to Mop$4,000.00;
- The fine will be raised to a double for recidivists. The offender who commits the same offence within 18 months after being fined for some offence is considered as recidivist;
- The fine will be reduced to half for the offender who spontaneously pays it.